TMI Blog2016 (6) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... they qualify as “input service” and the service tax paid on CHA services are eligible as Cenvat credit as held in CCE, Mysore Vs. Chamundi Textiles Ltd. [2010 (4) TMI 450 - CESTAT, BANGALORE] and CCE, Rajkot Vs. Rolex Rings Pvt. Ltd. [2008 (2) TMI 770 - CESTAT, AHMEDABAD]. In view of the various judgments and circular issued by the CBEC dated 20.10.2014, mere non-mentioning of the registration number of the service provider on invoices is not fatal to the case of the appellant as it is only a procedural violation and substantive rights cannot be denied on mere procedural violations. I also hold that the appellant cannot be denied the cenvat credit with regard to the service tax paid on the invoices issued to the Head Office rather than t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted services. During the course of the manufacturing activities the appellant has used various input services in the nature of Custom House Agent Services, Courier Services, Management Maintenance Repair Services, Transportation of employees, Rent-a-Cab Services, Security Services and Pandal Services etc during the course of its export of goods and the service tax paid on such service was availed as cenvat credit. During the month of May and June 2010 the records of the appellants were audited by the Commissioner of Central Excise and Service Tax and they have found that the appellant has availed inadmissible cenvat credit on certain input services such as custom clearance charges, courier charges and some other service charges and therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly Services, Technical Testing and Analysis Services do not qualify as input services and are not related to manufacturing process and thirdly the amount of cenvat credit to the tune of ₹ 4,15,728/- (Rupees Four Lakhs Fifteen Thousand Seven Hundred and Twenty Eight only) are sought to be denied on the ground that the invoices issued by the service provider are in the name of the Head Office and not the factory where the credit is availed and therefore the appellants are not eligible to take cenvat credit in all the three categories. As far as cenvat credit amounting to 1,24,195/- (Rupees One Lakh Twenty Four Thousand One Hundred and Ninety Five only) is concerned, the learned counsel submitted that the cenvat credit has wrongly been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces were not properly accounted for. 4. On the other hand the learned AR reiterated the findings of the Commissioner (Appeals) and submitted that non-mentioning of the service registration number on the invoices issued by the service provider is in violation of the Rules and therefore the appellant is not entitled to the cenvat credit. Secondly he submitted that the various services like Rent-a-Cab, Courier Services, Manpower Supply Services, CHA Services, Technical Testing and Analysis Services, Telecommunication Services are not input services as they are not directly related to the manufacturing process and are post manufacturing expenses and therefore not eligible for cenvat credit. He also submitted that it is mandatory that the Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice as provided above it includes all the services which are rendered in relation to setting up of the business and all activities relating to business which is wide enough to include all the services involved in this case. Learned counsel for the applicant also clarified that each and every services involved in this case is related to the business directly or indirectly and therefore qualify as input service under the inclusive definition of input services under Rule 2(l) of Cenvat Credit Rules 2004. On perusal of the records I found that the various input services involved in the present case are related to the business of the appellant. As far as Custom House Agent Services are concerned, I find that these services are used for exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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